jacuzzi Farm Irrigation Manufacturing Company had the following transactions during the month of June $2022$:

$1.$ Purchased raw materials on account, $$83,605.$

$2.$ Raw Materials of $$73,500$ were requisitioned to the factory. An analysis of the materials requisition slips indicated that $$7,225$ was classified as indirect materials.

$3.$ Factory labor costs incurred were $$227,810$ of which $$201,340$ pertained to factory wages payable and $$26,470$ pertained to employer payroll taxes payable.

$4.$ Time tickets indicated that $$186,200$ was direct labor and $$41,610$ was indirect labor.

$5.$ Overhead costs incurred on account were $$238\mathrm{.}740.$

$6.$ Manufacturing overhead was applied at the rate of $140\%$ of direct labor cost.

$7.$ Goods costing $$52,250$ are still incomplete at the end of the month; the other goods were completed and transferred to finished goods.

$8.$ Finished goods costing $$116,510$ to manufacture were sold on account for $$202,300.$

Additional Information: At the beginning of June, the work in process inventory account had a balance of $$63,465.$

Journalize the above transactions.

"include the beginning work in process inventory in your T$-$account when preparing the entry in #$7$ above."